Task scheduling is an important aspect to improve the utilization of resources in the Cloud Computing. This paper proposes a Divide and Conquer based approach for heterogeneous earliest finish time algorithm. The proposed system works in two phases. In the first phase it assigns the ranks to the incoming tasks with respect to size of it. In the second phase, we properly assign and manage the task to the virtual machine with the consideration of ideal time of respective virtual machine. This helps to get more effective resource utilization in Cloud Computing. The experimental results using Cybershake Scientific Workflow shows that the proposed Divide and Conquer HEFT performs better than HEFT in terms of task's finish time and response time. The result obtained by experimentally demonstrate that the proposed DCHEFT performance superiorly.